Concept:
Several anatomical and physiological characteristics are useful for distinguishing vertebrate groups.
Step 1: Match Rhamphotheca.
Rhamphotheca is the horny sheath covering the beak of birds.
\[
A \rightarrow II
\]
Step 2: Match Precocial hatchlings.
Precocial hatchlings are well developed at the time of hatching and can move independently.
Such hatchlings are common in flightless birds.
\[
B \rightarrow IV
\]
Step 3: Match absence of renal portal system.
The renal portal system is absent in mammals.
\[
C \rightarrow I
\]
Step 4: Match Hyomandibula.
Hyomandibula is modified into the middle ear bone called columella auris.
\[
D \rightarrow III
\]
Step 5: Final matching.
\[
A-II,\quad B-IV,\quad C-I,\quad D-III
\]
Hence option (B) is correct.